Go to Statistics Portal

INDIVIDUAL GOVERNMENT LEDGER ACCOUNTS

Statistics Directorate    
Definition:
The government (or general) ledger is the book where all transactions by the central government, as a debit or a credit, are recorded.

Context:
The government ledger is generally maintained by the general accounting office. Each transaction affecting a specific bank account is reflected in a corresponding individual account of the government ledger, thus allowing for a full reconciliation with the bank statement.

Source Publication:
IMF, 2007, Manual on Fiscal Transparency, IMF, Washington DC, Glossary.

Statistical Theme: Financial statistics

Created on Monday, July 23, 2007